TERMIUM Plus®
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ZERO-RATED SUPPLIES [2 records]
Record 1 - internal organization data 2010-02-12
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- zero-rated supply
1, record 1, English, zero%2Drated%20supply
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Supplies listed in Schedule VI to the Excise Tax Act, to which a tax rate of zero per cent applies, such as supplies of prescription drugs, medical devices, basic groceries, exported goods, and certain agriculture and fishing equipment. A registrant who makes zero-rated supplies in the course of a commercial activity is entitled to claim input tax credits for tax payable on purchases relating to the making of those supplies. 2, record 1, English, - zero%2Drated%20supply
Record number: 1, Textual support number: 1 OBS
Compare: exempt supply; taxable supply. 2, record 1, English, - zero%2Drated%20supply
Record 1, Key term(s)
- zero-rated supplies
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- fourniture détaxée
1, record 1, French, fourniture%20d%C3%A9tax%C3%A9e
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Fournitures figurant à l'annexe VI de la Loi sur la taxe d'accise à laquelle s'applique un taux de taxe de zéro pour cent; par exemple les fournitures relatives aux médicaments sur ordonnance, aux appareils médicaux, aux produits alimentaires de base, aux produits exportés, et à certaines pièces d'équipement se rapportant à l'agriculture et à la pêche. Un inscrit qui effectue des fournitures détaxées dans le cadre d'une activité commerciale a droit à des crédits de taxe sur les intrants relativement à la taxe payable sur les achats qui lui servent à effectuer ces fournitures. 2, record 1, French, - fourniture%20d%C3%A9tax%C3%A9e
Record number: 1, Textual support number: 1 OBS
Voir «fourniture exonérée» et «fourniture taxable». 2, record 1, French, - fourniture%20d%C3%A9tax%C3%A9e
Record number: 1, Textual support number: 2 OBS
Terminologie utilisée dans la documentation traitant de la taxe sur les produits et services. 3, record 1, French, - fourniture%20d%C3%A9tax%C3%A9e
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
Record 1, Main entry term, Spanish
- producto de tasación cero
1, record 1, Spanish, producto%20de%20tasaci%C3%B3n%20cero
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1993-04-16
Record 2, English
Record 2, Subject field(s)
- Titles of Forms
Record 2, Main entry term, English
- Election for Zero-Rated Intra-Company Supplies by Closely Related Corporations 1, record 2, English, Election%20for%20Zero%2DRated%20Intra%2DCompany%20Supplies%20by%20Closely%20Related%20Corporations
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Record 2, French
Record 2, Domaine(s)
- Titres de formulaires administratifs
Record 2, Main entry term, French
- Choix visant les fournitures détaxées entre personnes morales formant un groupe étroitement lié 1, record 2, French, Choix%20visant%20les%20fournitures%20d%C3%A9tax%C3%A9es%20entre%20personnes%20morales%20formant%20un%20groupe%20%C3%A9troitement%20li%C3%A9
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Glossaire de formulaires de la TPS. 1, record 2, French, - Choix%20visant%20les%20fournitures%20d%C3%A9tax%C3%A9es%20entre%20personnes%20morales%20formant%20un%20groupe%20%C3%A9troitement%20li%C3%A9
Record 2, Spanish
Record 2, Textual support, Spanish
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